Case Title | Campus Polyplast Pvt Ltd vs GST Council Secretary |
Court | Madhya Pradesh High Court |
Honorable Judges | Justice Vivek Rusia & Justice Amar Nath |
Citation | 2022 (8) GSTPanacea 165 HC Madhya Pradesh W.P.No.6946 /2019 |
Judgement Date | 16-August-2022 |
Council for Petitioner | Abhishek Tugnawat |
Council for Respondent | Prasanna Prasad |
The Madhya Pradesh High Court bench of Justice Vivek Rusia & Justice Amar Nath has held that GSTN is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022.
FACTS OF THE CASE
Petitioner appearing for the CGST submits that a similar issue came up before the Apex Court in SLP (C) No.32709-32710/2018 arising out of the order passed by various High Courts.
And after considering the facts in totality, the Apex Court vide order dated 22.07.2022 has disposed of all the SLPs directions directing the Goods and Service Tax Network (GSTN) to open common portal for filing concerned forms for availing transitional credit through TRAN-1 & TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022
COURT HELD
Considering the facts as recorded, held that considering the judgments of the High Courts on the then prevailing peculiar circumstances Goods and Service Tax Network (GSTN) is directed to open common portal for filing concerned forms for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022.
ANALYSIS OF THE JUDGEMENT
The Apex Court in SLP (C) No.32709-32710/2018 arising out of the order passed by various High Courts and after considering the facts in totality, the Apex Court vide order dated 22.07.2022 assesses is allowed to avail Transitional Credit through TRAN-1 and TRAN-2.
The concerned officers are given 90 days thereafter to verify the veracity of the claim/transitional credit and pass appropriate orders thereon on merits after granting appropriate reasonable opportunity to the parties concerned
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Campus Polyplast Pvt. Ltd.
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Madhya Pradesh High Court